1. Payment of IRC is made as provided for in Article 40(1) of the General Tax Law.
1 - O pagamento de IRC é efetuado nos termos previstos no n.º 1 do artigo 40.º da Lei Geral Tributária.
2. If payment is made by cheque, the tax obligation is extinguished only upon actual receipt of the relevant amount; however, no default interest is due for the time elapsing between the delivery or dispatch of the cheque and that receipt, unless the debt cannot be collected in full owing to insufficient funds.
2 - Se o pagamento for efetuado por meio de cheque, a extinção da obrigação de imposto só se verifica com o recebimento efetivo da respetiva importância, não sendo, porém, devidos juros de mora pelo tempo que mediar entre a entrega ou expedição do cheque e aquele recebimento, salvo se não for possível fazer a cobrança integral da dívida por falta de provisão.
3. In the case of a postal order, the tax obligation is deemed to be extinguished upon its delivery or dispatch.
3 - Tratando-se de vale postal, a obrigação do imposto considera-se extinta com a sua entrega ou expedição.
The reference to Article 40(1) of the General Tax Law, extinction on actual receipt for cheques (with no default interest save for insufficient funds) and on delivery or dispatch for postal orders are retained.
We prepare IRC returns, check participation-exemption, transfer-pricing and interest-limitation positions, and structure Portuguese holdings and branches, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.